HRS § 231-36.4 — Wilful failure to collect and pay over tax


[§231-36.4] Wilful failure to collect and
pay over tax. Any person required to collect, account for, and pay over
any tax imposed by title 14, who wilfully fails to collect or truthfully
account for and pay over such tax shall be guilty of a class C felony, in
addition to other penalties provided by law and, upon conviction, shall be
subject to one or any combination of the following:
(1) A fine of not more than $100,000;
(2) Imprisonment of not more than five years; or
(3) Probation;
provided that a corporation shall be fined not more
than $500,000.